Excerpt: PTE 97-11 permits the receipt of services at reduced or no cost by an individual for whose benefit an IRA or Keogh Plan is established ... from a broker-dealer registered under the Securities Exchange Act of 1934 ... provided that certain conditions are met ... [T]he Department has determined to modify the definition of IRA ... to include Individual Retirement Annuities, as such term is defined in section 408(b) of the Code.